Scientific instruments: Commerce approves 43 duty-free entries
Commerce approved 43 scientific-instrument duty-free entry applications. HTSUS 9810.00.60 path, five-year use rule, appeal timing, and the broker note if estimated duty was deposited.
Commerce's International Trade Administration published a notice of decision approving applications for duty-free entry of scientific instruments (91 FR 63521; FR Doc. 2026-20490), published October 6, 2026. The decision is under Section 6(c) of the Educational, Scientific, and Cultural Materials Importation Act of 1966 (Pub. L. 89-651, as amended by Pub. L. 106-36; 80 Stat. 897; 15 CFR part 301). Dated October 2, 2026, signed by Lana Nigro, Acting Director, Subsidies Enforcement.
Commerce received no public comments and approved all 43 dockets. Finding: no instrument of equivalent scientific value manufactured in the United States at the time of order. By our count, Federal Circuit appeals on questions of law close October 26, 2026.
Comment request: 91 FR 54847 (FR Doc. 2026-17304; Aug 25, 2026) · Comments: none received · Decision: Approved
Dated Oct 2, 2026 · Lana Nigro, Acting Director, Subsidies Enforcement
What Commerce decided
On August 25, 2026, Commerce requested public comment on whether instruments of equivalent scientific value were being manufactured in the United States (91 FR 54847; FR Doc. 2026-17304). No comments were received. Commerce approved all 43 listed dockets with the standard finding: "We know of no instrument of equivalent scientific value to the foreign instrument described below, for such purposes as this is intended to be used, that was being manufactured in the United States at the time of order."
Examples from the approved list
- 25-067: New Mexico Institute of Mining and Technology, JXA-IHP200F Field Emission Electron Probe MicroAnalyzer (EPMA).
- 26-006: Washington State University, JEOL F-200 STEM.
- 26-024: "University of Buffalo" (as listed), Thermo Scientific FEI Talos F200i transmission electron microscope.
- 26-061: Washington University in St. Louis, Biospec 15.2-Tesla Pre-Clinical MRI System.
- 26-098: Fermi Forward Discovery Group, LLC, 40kW 650 MHz RF Amplifier.
- 26-082: Yale University, Satsuma HP2 High Power Femtosecond Laser.
- 26-048: Murray State University, Bruker Avance NEO 400 MHz NMR Nanobay Spectrometer.
How 15 CFR part 301 frames duty-free entry
Under 15 CFR part 301, duty-free entry is under HTSUS subheading 9810.00.60 (repair components 9810.00.65, tools 9810.00.67). The applicant must be a public or private nonprofit institution established for educational or scientific purposes. Articles must be exclusively for the institution's use and not for distribution, sale, or other commercial use within five years after entry; commercial use within five years results in assessment of duties (301.9(c)). Transfer to another qualified nonprofit institution is allowed.
Appeals go only to the U.S. Court of Appeals for the Federal Circuit, on questions of law only, within 20 days after FR publication (15 CFR 301.6); disposition becomes final when 20 days have elapsed after publication (301.7). By our count, 20 days after October 6, 2026 is October 26, 2026. For entry (301.8): claim 9810.00.60 at entry with the CBP-stamped application form to enter without deposit; without the stamped form a deposit of estimated duty is required and the stamped form must reach the port before liquidation, or the entry liquidates in the ordinary course without 9810.00.60.
This is a duty exemption at entry under HTSUS 9810.00.60, not drawback. Institutions that deposited estimated duty should work with their broker before liquidation so the stamped application form can support the 9810.00.60 claim under 15 CFR 301.8.
Action items
- Approved applicants should confirm the CBP-stamped application is at the port before liquidation if estimated duty was deposited.
- Track the five-year exclusive-use rule under 301.9(c); commercial use within five years triggers duty assessment.
- Appeals (questions of law only) to the Federal Circuit are due within 20 days after publication, which by our count is October 26, 2026.
- FR Doc. 2026-20490 (91 FR 63521): Commerce approved all 43 scientific-instrument duty-free entry dockets under 15 CFR part 301. No public comments. Dated Oct 2, 2026; published Oct 6, 2026.
- Prior comment request: FR Doc. 2026-17304 (91 FR 54847, Aug 25, 2026). Standard finding: no U.S.-manufactured instrument of equivalent scientific value at time of order.
- Duty-free path is HTSUS 9810.00.60 (and related repair/tool subheadings) for qualified nonprofit educational or scientific institutions, with a five-year exclusive-use restriction.
- By our count, Federal Circuit appeals on questions of law close October 26, 2026 (20 days after publication).
- This is an entry exemption, not drawback; work with your broker before liquidation if estimated duty was deposited.
- New Mexico Institute of Mining and Technology et al., Notice of Decision on Application for Duty-Free Entry of Scientific Instruments (91 FR 63521; FR Doc. 2026-20490) · International Trade Administration, Department of Commerce
- New Mexico Institute of Mining and Technology et al.; Applications for Duty-Free Entry of Scientific Instruments (91 FR 54847; FR Doc. 2026-17304) · International Trade Administration, Department of Commerce
- 15 CFR Part 301: Instruments and Apparatus for Educational and Scientific Institutions · Electronic Code of Federal Regulations
This article is for general information and is not legal or tax advice. Drawback eligibility depends on your specific facts, and final refunds are determined by CBP at liquidation. Consult a licensed customs broker or attorney for your situation.
